Ohio Appeals Board Dismisses Taxpayer’s Property Tax Appeal for Not Filing Notice With Revision Board (Decision 1 of 6)

The Ohio Board of Tax Appeals (BTA) Nov. 26 dismissed Taxpayer’s property tax appeal for failure to file a notice of appeal with the Franklin County Board of Revision. The law allows an appeal to be taken to the BTA from a decision of a revision board provided the appeal is filed with both the BTA and the revision board within 30 days after notice of the revision board’s decision is mailed. The record didn’t demonstrate that Taxpayer filed such notice with the revision board. Therefore, the BTA dismissed Taxpayer’s appeal for lack of jurisdiction. [Vaz Props. LLC v. Franklin ...